Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
No grāmatas satura
1.–5. rezultāts no 43.
2. lappuse
... certificate such as you would give if the results of your audit were entirely satisfactory . 6. To what extent do you think it is necessary to verify the outstanding capital stock of a corporation and what pro- cedure would you follow ...
... certificate such as you would give if the results of your audit were entirely satisfactory . 6. To what extent do you think it is necessary to verify the outstanding capital stock of a corporation and what pro- cedure would you follow ...
3. lappuse
9. What is meant by a qualified certificate ? Give an illustration of a case in which a qualified certificate might properly be given and draft a qualification applicable to that case . 10. An inventory is submitted to you certified by ...
9. What is meant by a qualified certificate ? Give an illustration of a case in which a qualified certificate might properly be given and draft a qualification applicable to that case . 10. An inventory is submitted to you certified by ...
17. lappuse
... certificates of deposit .. 1,000 . Deposits of U. S. disbursing officers . 17,800 . Dividends unpaid ............ .. 1,600 . Due from approved reserve agents . 614,500 . Due from other national banks .. 334,600 . Due from state banks ...
... certificates of deposit .. 1,000 . Deposits of U. S. disbursing officers . 17,800 . Dividends unpaid ............ .. 1,600 . Due from approved reserve agents . 614,500 . Due from other national banks .. 334,600 . Due from state banks ...
23. lappuse
... certificate until the company charges off the elapsed moiety of the discount , and thereby acknowledges itself to be insolvent ? How can a company be insolvent because it has a payment coming due in ten years , ( 1 ) when it may have ...
... certificate until the company charges off the elapsed moiety of the discount , and thereby acknowledges itself to be insolvent ? How can a company be insolvent because it has a payment coming due in ten years , ( 1 ) when it may have ...
53. lappuse
... certificates are recognized by the institute , but also those whose certificates have been rated as unsatisfactory . To each of these state boards the board of examiners offered the privilege of setting the questions of the institute's ...
... certificates are recognized by the institute , but also those whose certificates have been rated as unsatisfactory . To each of these state boards the board of examiners offered the privilege of setting the questions of the institute's ...
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Accounts payable accounts receivable accrued American Institute amortization amount apply ascertain assets audit auditor balance balance-sheet bank basis board of examiners bonds capital account capital stock cash cashbook cent certificates Certified Public Accountants charged cheques client contract controlling account corporation cost court debit December 31 deducted depreciation discount distribution dividends earnings entries equipment estimated excess profits excess profits tax expenses fact fixed capital goodwill gross income tax Institute of Accountants interest inventory invested issued labor ledger liabilities loss account material ment merchandise method month necessary net income overhead paid partners partnership payment percentage period plant practice premium profit and loss Public Accountants purchase question receiver's receivership record reserve result selling price sinking fund sold statement stockholders subsidiary surplus taxable theory tion Treasury stock trial balance United vouchers
Populāri fragmenti
131. lappuse - ... takes effect, showing a necessity for a survival of such suit, action, or other proceeding to obtain a settlement of the questions involved, allow the same to be maintained by or against...
57. lappuse - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
226. lappuse - Any and all notes, debentures, bonds or other such obligations issued by the corporation shall be exempt both as to principal and Interest from all taxation (except surtaxes, estate, inheritance, and gift taxes) now or hereafter imposed by the United States, by any territory, dependency or possession thereof, or by any state, county, municipality or local taxing authority.
123. lappuse - ... all losses actually sustained within the year and not compensated by insurance or otherwise...
74. lappuse - ... there is hereby appropriated out of the general fund of the state, not otherwise appropriated, the sum of one hundred dollars ($100.00).
57. lappuse - The tax herein imposed shall be computed upon its entire net income accrued within each preceding calendar year ending December thirty-first: Provided, however, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be imposed upon its entire net income accrued within that portion of said year from March first to December thirty-first, both dates inclusive, to be ascertained by taking five-sixths of its entire net income for said calendar year...
393. lappuse - That in the case of a trade or business having no invested capital or not more than a nominal capital there shall be levied, assessed, collected, and paid, in addition to the taxes under existing law and under this act, in lieu of the tax imposed by section...
389. lappuse - ... apply to that portion of such undistributed net income which is actually invested and employed in the business or is retained for employment in the reasonable requirements of the business or is invested in obligations of the United States issued after September 1, 1917.
72. lappuse - Applicants for certificates, before taking the examination must produce evidence satisfactory to the board that they are over twenty-two years of age. of good moral character, a graduate of a high school with a four years...
57. lappuse - Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth specifically the gross amount of income from all separate sources, and from the total thereof deducting the aggregate items of allowances herein authorized...